Draw rules

lunenburgbudgetproject.org — written by the Lunenburg Budget Project, an independent tool for residents. Not affiliated with the Town of Lunenburg, the School Committee or the school district. The data this page is computed from: /data/topics/reserve-size.json

Which overruns count moves the worst year from $78,554 to $811,505.

Each draw rule, worst year and worst pair

	Value
Account by account, two running	$964,658
Account by account, one year	$811,505
The cap in law	$541,717
Line by line, two running	$368,596
Three lines net, two running	$345,684
Line by line, one year	$223,774
Three lines net, one year	$200,862
Whole school, one year	$78,554
Whole school, two running	$78,554

Beyond the general fund vote, FY2010 to FY2026. Two running: the worst pair of consecutive years.

1 · The facts

$811,505
account by account, worst year, FY2026
$264,851
account by account, median year
$223,774
line by line, worst year, FY2013
$368,596
line by line, worst two years running
$223,442
average plus two standard deviations
$200,862
three lines net, worst year, FY2013
6
of 17 with a net overrun
$78,554
whole school, worst year, FY2023
4
of 17 the whole school ran over
$541,717
the most it may hold: 2% of net school spending
law
$368,596
a balance that met every year and every pair
our estimate
—
which overrun the reserve is drawn against
not published

2 · What it shows

1
Drawn account by account, as the budget book lists them: $811,505 at worst, past the cap.
What it means: If no budget line may cover another, the worst year alone passes the legal cap; the rule sets the size more than history does.
2
Drawn line by line, the worst year needed $223,774; the worst two running, $368,596.
What it means: If each line may draw on its own, a safe reserve is about the size of two bad years.
3
Drawn when the three lines ran over together: $200,862 at worst, in 6 of 17 years.
What it means: If the lines cover each other first, the reserve is drawn about one year in three, and for less.
4
Drawn when the whole school ran over its vote: $78,554 at worst, in 4 years.
What it means: If the whole school budget runs out first, a reserve this size would almost never be touched.

What was said

“We're going to request $300,000 in free cash if the free cash is certified at the November town meeting”
— Speaker not identified in the captions, School Committee, 7 October 2026
School Committee, 2026-10-07, video at 1:48:59 (machine captions) — machine captions, a finding aid
“The total balance cannot exceed 2% of annual net school spending.”
— Jennifer Warren-Dyment, Town Manager, Select Board, 7 October 2025
Select Board minutes, 2025-10-07
“Member McLeod expressed lingering concern about potential budget impacts if the reserve were to reduce urgency around special education line-item funding.”
— Select Board member McLeod, Select Board, 21 October 2025
Select Board minutes, 2025-10-21

1 · The facts

2 · What it shows

Related

What was said

Sources